Ted Neward's 85 of 101 Reasons, Rebutted is a very thorough and non-partisan response to Carlos Perez's 101 Reasons Java is better than Dot-Net.

As I think I've said before, I'd like Java to stay better than .NET, but it's only going to do so by recognising where .NET has advantages, and stealing them. If Java can also steal good ideas from other arenas, then so much the better.

Via Dave Johnson